Under a PCAOB Standards for an Internal Control Audit,which of the Following

Under a PCAOB standards for an internal control audit,which of the following is least likely to indicate a significant deficiency relating to a client's antifraud programs?

A) No program for anonymous submissions of alleged fraud.
B) Audit committee active engagement in discussions on the topic of fraud.
C) Senior management delegates to lower levels responsibility for oversight of antifraud programs.
D) Lack of audit committee interaction with the internal audit department.